HF 


/&B5 


UC-NRI 


PRINCIPLES 

AND 


FAR! 


COUNTS 


BEXELL  AND  NICHOLS 


ID 
CO 


CD 


ICAH   BOOK  CC 


TEACHER'S 
REFERENCE    BOOK 


TO  ACCOMPANY 

PRINCIPLES  OF  BOOKKEEPING 
AND  FARM  ACCOUNTS 


BY 
J.  A.  BEXELL 

AND 
F.  G.  NICHOLS 

SCRIPT   ILLUSTRATIONS   BY   E.   C.  MILLS 


COPYRIGHT,  1914,  BY 

J.  A.  BEXELL  AND  F.  G.  NICHOLS. 

w.  p.  i 


AMERICAN    BOOK    COMPANY 

NEW  YORK  CINCINNATI  CHICAGO 


TO  THE  TEACHER 

1.  PREPARATION  FOR  TEACHING.  —  In  bookkeeping,  as  in  any  other  sub- 
ject, the  most  important  thing  for  the  teacher  at  the  outset  is  to  acquire  a 
clear  conception  of  the  course  as  a  whole,  and  to  master  the  details  before 
attempting  to  present  them  to  the  class.     Whenever  the  teacher  can  spare 
time,  it  will  be  of  the  greatest  assistance  to  write  out  the  exercises,  or  check 
all  the  entries  with  the  reference  book,  before  they  are  assigned  to  the  class, 
even  if  they  appear  very  elementary.     With  the  assistance  of  the  reference 
book,  it  should  not  require  more  than  half  an  hour  per  lesson  for  the  teacher 
to  write  up  the  exercises. 

2.  AIM  OF  THE  TEXT.  —  In  preparing  Principles  of  Bookkeeping  and  Farm 
Accounts,  it  was  the  aim  of  the  authors  to  present  the  elements  of  bookkeeping 
in  general,  and  the  practical  application  of  these  principles  to  the  farm  in  the 
simplest  and  most  practical,  as  well  as  in  the  most  pedagogical,  form. 

3.  COMPLETE  COURSE.  —  Students  who  have  had  no  bookkeeping  instruc- 
tion should  complete  every  lesson  in  the  book  and  in  the  order  in  which  they 
are  given.     If  this  book  is  thoroughly  covered,  the  student  should  have  a 
sufficient  knowledge  of  the  principles  of  double  entry  bookkeeping  to  enable 
him  to  take  charge  of  a  simple  set  of  books,  or  to  become  an  assistant  on  a  more 
elaborate  set.     He  should  be  able  to  adapt  these  principles  to  the  require- 
ments of  the  farm  whether  large  or  small.     He  should  have  an  understanding 
of  cost  accounts  that  will  enable  him  to  ascertain  to  a  cent  what  it  costs  to 
produce  a  bushel  of  wheat,  or  a  unit  of  any  other  farm  product.     He  will  also 
possess  a  fund  of  valuable  information  regarding  business  forms,  banking 
from  the  depositor's  viewpoint,  business  correspondence,  filing,  etc.     Properly 
taught,  this  course  has  very  great  disciplinary  value.     The  review  questions, 
and  others  prepared  by  the  teacher,  should  be  given  careful  attention.     The 
student  must  be  able  to  tell  in  recitation  what  he  knows  about  the  subject 
as  well  as  to  write  up  the-toansactions  in  accordance  with  models. 

If  any  portion  of  the  text  is  omitted  on  account  of  lack  of  time,  lessons  21, 
23,  24,  55,  and  56  may  be  ^omitted,  especially  in  classes  where  there  are  no 
students  who  are  interested  iry  tn^rean'tile  bookkeeping.  Lessons  30  to  35 
inclusive  may  or  may  not  take  much  time,  according  to  the  conditions  that 
govern  in  each  school. 

It  must  be  remembered  that  drill  is  necessary  in  any  utilitarian  subject  like 
bookkeeping.  There  is  no  needless  repetition,  but  much  drill  and  review. 


TEACHER'S  REFERENCE  BOOK  3 

The  thorough  teacher  will  add  to,  rather  than  subtract  from,  the  number  of 
exercises  required  in  this  text. 

4.  SPECIAL  FARM  COURSE.  —  Students  who  have  had  a  good  training  in 
double  entry  bookkeeping  and  business  practice  should  begin  at  page  91, 
and  complete  Farm  Sets  I  and  2.     Lessons  3  and  4  will  be  of  value  to  any 
student,  and  may  be  given  before  beginning  the  farm  sets  in  this  course. 

Special  attention  should  be  given  to  the  work  on  cost  bookkeeping  as 
applied  to  farming  contained  in  Farm  Set  2. 

This  course  should  include  discussions  on  topics  pertaining  to  farm  manage- 
ment. Agricultural  bulletins,  state  and  national,  should  be  used,  and  many 
reading  lessons  may  be  assigned  from  them. 

5.  DEFINITE  ASSIGNMENTS.  —  It  may  appear  unnecessary  to  make  daily 
assignments  by  announcing  the  lesson,  but  the  reading  of  the  introductory 
paragraphs  to  each  lesson  will  be  found  of  very  great  value  and  help  to  the 
student.     It  is  very  important  that  both  the  beginning  and  advanced  students 
be  required  to  read  every  word  in  the  text,  and  that  each  step  and  exercise 
be  completed  before  proceeding  to  the  next.     A  large  share  of    both    the 
teacher's  and  pupil's  time  is  often  wasted  because  this  is  not  observed. 

Long  lessons  should  not  be  assigned,  but  something  definite  in  the  way  of 
outside  work  should  be  required  of  each  student  daily.  The  lesson  divisions 
need  not  be  observed  strictly  if  experience  shows  that  it  is  better  to  break 
them  up  into  smaller  assignments.  The  best  results  will  be  obtained  by  following 
the  directions  in  the  text  and  reference  book  in  every  detail. 

6.  THE  RECITATION.  —  The  following  is  a  suggestive  program  for  recita- 
tion: 

1.  Assignment  of  the  next  lesson. 

2.  General  review. 

3.  Checking  home  work. 

4.  Report  on  original  work  when  required. 

5.  The  remainder  of  the  period  may  be  used  for  regular  written  work. 

7.  CLASS  OR  INDIVIDUAL  WORK.  —  The  best  results  have  been  obtained  by 
combining  the  class  and  the  individual  methods  of  instruction  wherever  that 
plan  can  be  adopted.     When  possible,  the  exercises  and  questions  should 
be  prepared  at  home,  to  be  checked  and  recited  upon  in  class. 

8.  CHECKING  RESULTS.  —  The  teacher  will  be  greatly  assisted,  and  interest 
will  be  sustained,  if  the  class  is  required  to  check  its  work  at  the  beginning 
of  each  recitation.     Let  one  pupil  read  his  results  while  the  others  check  theirs. 
This  will  give  an  opportunity  to  detect  errors  and  to  discuss  special  features 
of  each  lesson. 


4  TEACHER'S   REFERENCE   BOOK 

Absolute  accuracy  should  be  required,  as  bookkeeping  that  is  inaccurate  is 
worthless.  Neatness  and  dispatch  in  performing  all  work  are  of  inestimable 
importance  in  this  course.  Better  work  will  be  secured  by  using  the  blanks 
especially  prepared  for  all  exercises  in  the  text.  Great  care  should  be  taken 
when  the  student  rules  his  own  forms. 

9.  ORIGINAL  HOME  WORK.  —  The  girls  should  be  encouraged  to  keep  their 
home  household  accounts,  and  the  boys  should  be  asked  to  bring  in  a  complete 
inventory  of,  and  to  develop  a  system  of  accounts  for,  the  home  farm  whenever 
possible.     This  should  be  read  to  the  class  and  some  time  may  be  spent  in 
discussion. 

10.  REWARD  AND  INCENTIVE.  —  Proper  inducements  should  be  offered  for 
special  work.     Promise  of  being  excused  from  final  examination  for  bringing 
in  a  complete  personal  account  book  during  the  course,  or  for  a  complete 
inventory  of  the  home  farm,  has  been  found  an  excellent  incentive.     Public 
mention  of  excellent  work ;    special  credit  for  home  work ;   organization  of  a 
club  or  a  committee  for  special  investigation ;    exhibit  at  fairs  of  exceptional 
work  attained,  —  are  valuable  incentives  for  good  work. 

11.  How  TO  USE  THE  REFERENCE  BOOK.  —  The   reference   book  should 
never  be  left  in  the  hands  of  the  student.     However,  while  it  is  designed  as  a 
help  to  the  teacher  rather  than  to  the  pupil,  care  should  be  taken  not  to  dis- 
courage the  pupil  by  failing  to  help  him  over  difficulties  by  judicious  use  of  the 
reference  book.     Nothing  will  be  gained  by  trying  to  conceal  the  fact  that  a 
reference  book  is  used.     It  is  a  perfectly  legitimate  help  to  a  busy  teacher. 

12.  TEXTBOOK  ERRATA.  —  A  few  errors  appear  in  the  first  printing  (indi- 
cated by  "  w.  P.  i  "  on  copyright  page)  of  the  textbook,  and  these  should 
be  corrected  with  the  pen  so  that  the  results  will  agree  with  those  given  in 
the  reference  book.     Instruct  the  students  to  make  the  corrections  in  their 
books  as  follows:  Page  94,  26th  line  — strike  out  "Less  salary";  page  101, 
July  10  —  change  "crops"  to  "Horses  and  Cattle";  page  102,  I9th  line, 
—  change  third  "$2o"to"$?";  same  page,  21  st  and  22d  lines  —  change 
"County  Development  League"  to  "  E.  B.  King";  page  105,  3d  line- 
strike  out  "(above  salary)";    same   page,   21  st   line  —  add   "office  desk, 
#50";  page  106,  between  lines  31  and  32  —  insert  "  Interest  on  investment, 
6%  on  $8533  "  ;  page  107,  under  4th  line  —  write  "  Less  interest  on  invest- 
ment," and  below  this  write  "Net  profit";  page  116,  next  to  last  line  — 
change  "2"  to  "4";  page  137,  6th  line  — change  "  150"  to  "15";  page 
143,  3d  line  from  bottom  —  change  "$130.90"  to  "$128.40";  same  page, 
last  line  —  change  "  $40  "  to  "  $20  " ;  page  1 54,  23d  line  —  change  "  $333-25  " 
to  "$330.75";  page  158,  7th  type  line  —  change  "$20"  to  "  $60." 


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TEACHER'S  REFERENCE  BOOK 


INDEX   TO    LESSONS 


LESSON  2 

LESSON  3 

LESSON  4 

LESSON  6 

LESSON  7  ...".. 

LESSON  10 

LESSON  12 

LESSON  13 IS~I7 

LESSON  14 

LESSON  15 


....  18 

....  15-17 

LESSON  17 19-24 

LESSON  18   . 


LESSON  19 21-24 


PAGE  PAGE 

5      LESSON  26 34-38 

6,  7      LESSON  27 39~4i 

8,  9      LESSON  28 42-47 

10,  ii      LESSON  36 48,49 

12  LESSON  38 50-55 

13  LESSON  39   ....    48,  49,  55-57 

14  LESSON  40 58,  59 

LESSON  41 60-62 

LESSON  44   ......      63-66 

LESSON  46 67,  70-75 

LESSON  47   ....   68,  69,  74,  75 

25      LESSON  48   .     .     .     .     .     .      63-66 

LESSON  49 76,  77 


LESSON  20 


26      LESSON  50 


LESSON  21 27,  28 

LESSON  22 29-32 

LESSON  23 30-32 

LESSON  24 33 


78-84 


LESSON  51 85-87 

LESSON  52 88,  89 

LESSON  53  ......  90,  91 

LESSON  55 92-103 


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BUSINESS    ARITHMETIC 

By  GEORGE  H.  VAN  TUYL,  Teacher  of  Business 
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PRESENTS    much  of  the  same  matter  which  appeared 
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NICHOLS  AND  ROGERS'S  SHORT 
COURSE   IN   COMMERCIAL   LAW 

By  FREDERICK  G.  NICHOLS,  Director  of  Business 
Education,  Department  of  Public  Instruction,  Rochester, 
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lessons. 


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MAYNE   &    HATCH'S    HIGH 
SCHOOL    AGRICULTURE 

By  D.  D.  MAYNE,  Principal  of  School  of  Agriculture  and 
Professor  of  Agricultural  Pedagogics,  University  of  Min- 
nesota; and  K.  L.  HATCH,  Professor  of  Agricul- 
tural Education,  University  of  Wisconsin. 

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^j  The  topics  are  taken  up  in  the  text  in  their  logical  order. 
The  treatment  begins  with  an  elementary  agricultural  chem- 
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plants,  including  field  and  forage  crops,  fruits  and  vege- 
tables; plant  diseases;  insect  enemies;  animal  husbandry;  and 
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^[  The  chapter  on  plant  diseases,  by  Dr.  E.  M.  Freeman, 
Professor  of  Botany  and  Vegetable  Pathology,  College  of 
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COMMERCIAL   GEOGRAPHY 

$1.25 

By  HENRY  GANNETT,  Geographer  of  the  United  States  Geological 
Survey  and  the  Twelfth  Census;  CARL  L.  GARRISON,  Principal 
of  the  Morgan  School,  Washington,  D.  C.  ;  and  EDWIN  J. 
HOUSTON,  A.  M.,  Ph.D.  (Princeton),  Emeritus  Professor  of 
Physical  Geography  and  Physics,  Central  High  School,  Philadelphia. 


IN  this  book  commercial  geography  is  presented  in  a  simple, 
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statement  of  the  physical,  social,  and  economic  conditions 
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the  vegetable,  animal,  and  mineral  products  that  enter  com- 
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grammatic maps  and  graphic  diagrams  are  presented,  showing 
where  each  staple  is  produced,  and  the  percentage  of  the  world's 
product  supplied  by  each  of  the  chief  contributing  countries. 
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description  of  each  of  the  countries  of  the  earth  with  special 
reference  to  its  industries  and  commerce.  Maps  of  the 
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CLARK'S 
GENE  RA  L       SCIENCE 

By  BERTHA  M.  CLARK,  Ph.D.,  Head  of  Science 
Department,  William  Penn  High  School  for  Girls,  Phila- 
delphia, Pa. 

$0.80 

Laboratory  Manual,  to  accompany  the  textbook 
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THIS  course  in  general  science,  which  was  successfully 
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^j  Practical  laboratory  work  in  connection  with  the  study  of 
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of  foods,  purification  of  water,  lenses  and  photographic  paper, 
tests  for  eyesight  and  hearing,  some  principles  of  machines, 
soap  making,  baking  soda,  bleaching  powders,  dyeing,  artifi- 
cial coloring  and  preservatives  in  foods,  sound,  electricity,  etc. 


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